In Tim Healy v HMRC [2015] TC04425 an actor was unsuccessful in claiming tax relief for renting a flat when working away from home. His admission that he wanted a spare room to accommodate potential guests meant that the expense was not "wholly and exclusively incurred" for the purpose of his business.

Following reports that a recruitment company has been caught out promoting a scheme to abuse the Employer's NICs allowance. HMRC has published a new anti-avoidance Spotlight, "Employment Allowance Avoidance scheme - contrived arrangements caught by existing rules".

HMRC says that it will not challenge a self assessment late filing penalty in cases where the taxpayer has a reasonable excuse for not filing their tax return on time and has made an appeal.

In Secretary for State v Knight UKEAT/0073/13/RN the sole director and shareholder of a company made a successful claim for redundancy pay when her company creased trading.

What penalties apply to the Annual Tax on Enveloped Dwellings (ATED) regime? When can they be charged?